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All Journal Akrab Juara : Jurnal Ilmu-ilmu Sosial Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Multidisiplin Sahombu
Ghofir, Ade
Unknown Affiliation
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Effect of Firm Size and Leverage on Earning Management Ghofir, Ade; Yusuf, Yusuf
Journal of Industrial Engineering & Management Research Vol. 1 No. 3 (2020): Oktober 2020
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.383 KB) | DOI: 10.7777/jiemar.v1i3.81

Abstract

Financial reports provide all the information needed for stakeholders, especially investors, and what investors pay attention to is profit as a proxy for management performance and performance. The more professional the company management is, the more investors' perception is that the more profit is generated. Investors rarely analyze the issuer's condition more fundamentally. Because profit is often the center of attention of investors, thus encouraging management to do things that are not appropriate, namely making the entity look good financially or known as Earnings Management. This study aims to analyze the effect of firm size and leverage on earnings management. The samples of this study were companies in the food and beverage sub-sector on the Indonesia Stock Exchange that published their financial reports in 2014-2018. Data were analyzed using the multiple regression method with the SPSS 23.00 analysis tool. The results showed that firm size and leverage had no significant effect on earnings management.
PENGARUH PRICE EARNING RATIO, CURRENT RATIO, DAN DEBT TO EQUITY RATIO TERHADAP RETURN SAHAM STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017 Ade Ghofir
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 1 (2020): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

Penelitian menganalisa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio Terhadap Return Saham Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013–2017. Dalam penelitian ini Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio sebagai variabel bebas (independen) dan Return Saham sebagai variabel terikat (dependen). Sampel penelitian 7 perusahaan manufaktur sub sektor makanan dan minuman di Bursa Efek Indonesia. Metode penelitian hipotesis ini regresi linear berganda. Analisis menggunakan Statistical Package for Soical Science (SPSS) versi 23. Hasil penelitian bahwa pengaruh Price Earning Ratio, Current Ratio, dan Debt to Equity Ratio secara simultan berpengaruh signifikan terhadap Return Saham. Secara parsial membuktikan bahwa Price Earning Ratio tidak memiliki pengaruh yang signifikan terhadap return saham, Current Ratio memiliki pengaruh yang signifikan terhadap return saham, dan Debt to Equity Ratio tidak memiliki pengaruh signifikan terhadap return saham.
The Role of Cash Conversion Cycle Components in Determining Profitability Ghofir, Ade
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study aims to investigate the role of cash conversion cycle components, namely Account Receivable Days, Account Payable Days, and Inventory Days., in determining the profitability of manufacturing companies in the plastic and packaging sub-sector listed on the Indonesia Stock Exchange. Profitability is measured using the Return on Assets (ROA) indicator. Utilizing a quantitative approach, this research applies purposive sampling to select companies that consistently publish annual financial reports during the observation period. The analysis employs multiple linear regression, supported by classical assumption tests to ensure the robustness of the model. The findings demonstrate that each component of the cash conversion cycle affects profitability differently. Account Receivable Days tend to have a negative relationship with profitability, suggesting longer collection periods may hinder performance. Conversely, Account Payable Days show a potential positive influence, indicating that extended payment terms may support liquidity and profitability. Inventory Days also play a significant role, contingent upon the company's operational efficiency. These insights are valuable for financial managers and investors in optimizing working capital management strategies to enhance overall profitability.
Co-Authors Yusuf Yusuf